Topic

GST enforcement

2 articlesLatest May 2026
Section 130 CGST Act | Show Cause Notices Void Without Prior Tax Liability Determination Under Sections 73 or 74: Allahabad HC
|Allahabad High Court

Section 130 CGST Act | Show Cause Notices Void Without Prior Tax Liability Determination Under Sections 73 or 74: Allahabad HC

The Allahabad High Court has ruled that initiating confiscation and penalty proceedings under Section 130 of the CGST Act without first determining tax liability under Sections 73 or 74 violates natural justice and renders the entire process void ab initio. This sets a critical precedent for taxpayers facing punitive action based solely on stock discrepancies or record-keeping violations, reinforcing procedural safeguards in GST enforcement.

Section 83(2) CGST Act | Provisional Attachment Automatically Lapses After One Year: Bombay HC Sets Statutory Limit on Bank Account Freeze
Case Law Analysis
|Bombay High Court

Section 83(2) CGST Act | Provisional Attachment Automatically Lapses After One Year: Bombay HC Sets Statutory Limit on Bank Account Freeze

Bombay High Court rules that provisional attachment under Section 83(2) of the CGST Act ceases to operate after one year by operation of law, regardless of pending proceedings. The judgment mandates immediate defreezing of bank accounts, providing relief to taxpayers facing prolonged attachment without adjudication.

Continue exploring